作业成本法在SH电机公司的应用研究

发布时间：2018-01-02 16:12

本文关键词：作业成本法在SH电机公司的应用研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着全球产业结构的转变，间接费用在成本中的比重日益增大，生产方式也由原来的大批量、单一品种向小批量、多种类模式转变，如果仍以原来的人工工时去分配间接费用，可能会使成本信息严重失真、成本控制失效，，决策者做出错误的决策。作业成本法通过对作业进行分析，先将作业中耗费的资源通过资源动因追溯到作业，计算作业的成本再根据作业动因计算作业成本分配率，将作业成本追溯到各相关产品，从而提供更加真实、准确的成本信息。作业成本法不仅是成本核算的方法，更是成本控制的手段，通过识别增值与非增值作业，帮助决策者对成本进行控制，制定比较合理的产品价格，从而提高企业的竞争能力。本文首先从作业成本法概念体系出发，介绍了作业成本法的依据和原理方法，以及实施作业成本法的四个步骤，把作业成本法于传统成本法进行了对比，为作业成本法在SH电机公司实施奠定了理论基础；其次，对SH电机公司成本核算现状进行了分析，揭示了存在的问题，分析了原因，并指出了实施的必要性和可行性；再次，结合公司实际情况，以SH电机公司吸尘器电机三种产品为例，设计了作业成本法操作流程和具体实施方法，并通过与传统成本法进行比较，揭示了SH电机公司实施作业成本法的优点，指出作业成本法可以正确核算产品成本信息，帮助决策者通过对增值和不增值作业进行分析，提高增值作业的效率，减少和消灭不增值作业，从而实现对产品的控制，制定产品的合理价格；最后，对未来进行了展望，目的是希望能给生产微电机类的企业提供一定的启示和借鉴作用。
[Abstract]:With the change of global industrial structure, the proportion of indirect costs in the cost of increasing production by large quantities of the original, single species to multi species and small batch, change mode, if still in the original labor hours to allocate indirect costs, may cause serious distortion of cost information, cost control failure, decision makers the wrong decision.
ABC based on job analysis, the cost of resources work back to the job through the resource driver, calculating cost according to cost driver calculating cost allocation rate, operation cost will be traced back to the related products, so as to provide true and accurate cost information. ABC is not only the method of cost accounting, is the cost control means, through the identification of value-added and non value added activity, help decision makers to control costs, develop a reasonable price, so as to improve the competitive ability of the enterprise.
This paper from the concept of activity-based costing system, introduces the basis and principle of activity-based costing method, and four steps of the implementation of activity-based costing, the activity-based costing method compared to the traditional cost method, it lays a theoretical foundation for the implementation of ABC in SH Motor Company; secondly, the present situation of cost accounting SH motor company was analyzed, reveals the existing problems and analyzes the reasons, and points out the necessity and feasibility of implementation; again, combined with the actual situation, to SH Motor Company cleaner motor three products as an example, the design of ABC operation process and the specific implementation methods, and compared with the traditional cost comparison, reveals the advantages of the SH Motor Company ABC, pointed out that the activity-based costing method can correctly calculate the product cost information, help decision-makers through the value-added and non value added activities Analysis, improve the efficiency of value-added operation, reduce and eliminate the value added operation, so as to achieve product control and make reasonable prices of products. Finally, the future is prospected, hoping to provide some inspiration and reference for the production of micro motor enterprises.

【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F275.3

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